The role of external auditing in reforming corporate governance
| Project/Area Number |
16330088
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Aoyama Gakuin University |
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Principal Investigator |
HATTA Shinji Aoyama Gakuin University, Graduate School of Professional Accountancy, Professor, 大学院・会計プロフェッション研究科, 教授 (60228484)
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| Co-Investigator(Kenkyū-buntansha) |
OMATA Mitsufumi Meikai University, Faculty of Economics, Associate Professor, 経営学部, 助教授 (40316683)
MACHIDA Yoshihiro Aoyama Gakuin University, Graduate School of Professional Accountancy, Professor, 大学院・会計プロフェッション研究科, 教授 (50267431)
NAKANO Takayuki Hosei University, Faculty of Lifelong Learning and Career Studies, Associate Professor, キャリアデザイン学部, 助教授 (70287952)
HISAMOCHI Eiji Surugadai University, Faculty of Economics, Associate Professor, 経済学部, 助教授 (00308173)
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| Project Period (FY) |
2004 – 2005
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| Project Status |
Completed (Fiscal Year 2005)
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| Budget Amount *help |
¥5,800,000 (Direct Cost: ¥5,800,000)
Fiscal Year 2005: ¥2,000,000 (Direct Cost: ¥2,000,000)
Fiscal Year 2004: ¥3,800,000 (Direct Cost: ¥3,800,000)
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| Keywords | Accounting / Commerce / Corporate Governance / External Auditing / Governance Codes / Board of Directors / Proprietor / Fraud Financial Reporting / 内部統制 / 内部監査 |
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| Research Abstract |
Over these two years, we have been attending many Japanese annual research meetings, such as those at the Japan Accounting Association and the Japan Auditing Association. Especially we attended the 2005 annual meeting of the American Accounting Association (AAA) held from August 7 to 10, 2005, at San Francisco, which theme was entitled "The Sarbanes-Oxley Act : A Three-Year Retrospective." The formulation of the Sarbanes-Oxley Act (SOX) was one of the largest regulatory change in the field of corporate governance in the US, and did not only made an influence in its own country but also in Japan and other countries as usual. We attended at the speech held by Congressman Michael G.Oxley, one of the two representatives of SOX. Other than the sessions held about SOX and its influence, we also had a chance to attend at a session called "COSO : Control Guidance for Smaller Public Companies, Risk Management, and Related Research Opportunities." This was a very valuable opportunity for us since this panel discussion introduced the newest trend of COSO and its updating guidance.
We have already compiled our researches on international comparing of corporate governance codes and of external auditing regulations, a survey on external auditing and corporate governance by making several interviews on CPAs, internal auditors, statutory auditors and also CEOs of listed companies. We also made a review on recent research made in Japan and other countries. Our research shall be published if our calling for publishing grant will be accepted. Although our research term will come to an end this year, we are still looking forward to seek on the latest trend on corporate governance and external auditing, and find out its current and potential influences against interest parties as well.
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Report
(3 results)
Research Products
(15 results)
